id |
satisfied |
message |
Arithmetic_BS01 (evaluation 1) |
satisfied |
$Assets=13000 = ($Liabilities=7000 + $Equity=6000) |
Arithmetic_BS01 (evaluation 2) |
satisfied |
$Assets=6000 = ($Liabilities=2000 + $Equity=4000) |
Arithmetic_BS02 (evaluation 1) |
satisfied |
$Assets=13000 = ($CurrentAssets=7000 + $NoncurrentAssets=6000) |
Arithmetic_BS02 (evaluation 2) |
satisfied |
$Assets=6000 = ($CurrentAssets=5000 + $NoncurrentAssets=1000) |
Arithmetic_BS03 (evaluation 1) |
satisfied |
$Liabilities=7000 = ($CurrentLiabilities=1000 + $NoncurrentLiabilities=6000) |
Arithmetic_BS03 (evaluation 2) |
satisfied |
$Liabilities=2000 = ($CurrentLiabilities=1000 + $NoncurrentLiabilities=1000) |
Arithmetic_CF01 (evaluation 1) |
satisfied |
$NetCashFlow=1000 = ($NetCashFlowOperatingActivities=1000 + $NetCashFlowFinancingActivities=5000 +
$NetCashFlowInvestingActivities=-5000)
|
Arithmetic_IS01 (evaluation 1) |
satisfied |
$GrossProfit=2000 = ($Sales=4000 - $CostOfSales=2000) |
Arithmetic_IS02 (evaluation 1) |
satisfied |
$OperatingIncomeLoss=2000 = ($GrossProfit=2000 - $OperatingExpenses=0) |
RollForward_RF1 (evaluation 1) |
satisfied |
$CashAndCashEquivalents_BalanceStart=3000 + $NetCashFlow=1000 = $CashAndCashEquivalents_BalanceEnd=4000 |
RollForward_RF2 (evaluation 1) |
satisfied |
$Equity_BalanceStart=4000 + $NetIncomeLoss=2000 = $Equity_BalanceEnd=6000 |
RollForward_RF3 (evaluation 1) |
satisfied |
$CashAndCashEquivalents_BalanceStart=3000 + $CollectionReceivables=3000 - $PaymentOfAccountsPayable=2000
+ $AdditionalLongtermBorrowings=6000 - $RepaymentLongtermBorrowings=1000 -
$CapitalAdditionsPropertyPlantAndEquipment=5000 = $CashAndCashEquivalents_BalanceEnd=4000
|
RollForward_RF4 (evaluation 1) |
satisfied |
$Receivables_BalanceStart=1000 + $Sales=4000 - $CollectionReceivables=3000 -
$AdditionsToAllowanceForBadDebts=0 - $BadDebtsWrittenOff=0 = $Receivables_BalanceEnd=2000
|
RollForward_RF5 (evaluation 1) |
satisfied |
$Inventories_BalanceStart=1000 + $PurchasesOfInventoryForSale=2000 - $CostsOfSales=2000 -
$InventoryWrittenOff=0 = $Inventories_BalanceEnd=1000
|
RollForward_RF6 (evaluation 1) |
satisfied |
$PropertyPlantAndEquipment_BalanceStart=1000 + $CapitalAdditionsPropertyPlantAndEquipment=5000 -
$DepreciationAndAmortization=0 - $PropertyPlantAndEquipmentWrittenOff=0 =
$PropertyPlantAndEquipment_BalanceEnd=6000
|
RollForward_RF7 (evaluation 1) |
satisfied |
$AccountsPayable_BalanceStart=1000 + $PurchasesOfInventoryForSale=2000 - $PaymentOfAccountsPayable=2000 =
$AccountsPayable_BalanceEnd=1000
|
RollForward_RF8 (evaluation 1) |
satisfied |
$LongtermDebt_BalanceStart=1000 + $AdditionalLongtermBorrowings=6000 - $RepaymentLongtermBorrowings=1000
= $LongtermDebt_BalanceEnd=6000
|
RollForward_RF9 (evaluation 1) |
satisfied |
$RetainedEarnings_BalanceStart=4000 + $NetIncomeLoss=2000 = $RetainedEarnings_BalanceEnd=6000 |